The tariff classification of self-inking stamps from Canada

NY 878516 September 2, 1992 CLA-2-96:S:N:N1:113 878516 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Mr. Richard Payn Livingston International, Inc. Suite 108, 17637 - 1st Ave. Surrey, B.C., Canada V4P 2K1 RE: The tariff classification of self-inking stamps from Canada Dear Mr. Payn: In your letter dated August 18, 1992, you requested a tariff classification ruling. The merchandise is self-inking stamps. The particular stamps included with your letter bear a cartoon decoration, such as a whale or smiling face and/or a message, such as "Excellent" or "Wow." These stamps are designed to be used by teachers as a motivational tool for young pupils. You have requested that they be considered exempt from duty under HTS 9817.00.4600. This heading covers certain sound and visual recordings, and is not applicable to the present items. We know of no exemption for this merchandise. The applicable subheading for the stamps will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps or the like. The rate of duty will be 5.3 percent ad valorem. Goods classifiable under subheading 9611.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport